Schedule 9ZE, Part 4, paragraph 30

Where a participant in a special scheme is liable to pay UK VAT to the tax authorities for the administering member State in accordance with the scheme, the UK VAT is regarded for the purposes of section 130(6) of the Finance Act 2008 (set-off) as payable to the Commissioners.

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Source: legislation.gov.uk · retrieved 2026-07-28